PER CURIAM.
This is a petition to review a decision of the Tax Court which imposed deficiency assessments of income tax and fraud penalties for the tax years 1944, 1945 and 1946. The taxpayer kept no adequate records and tax liability was computed by the net worth and expenditures method. The facts were found and set forth in a lengthy statement of facts by the Tax Court and were carefully analyzed and discussed in a lengthy and comprehensive opinion. See
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